Reduction in Source Deductions of Income Tax (Residents and Non-Residents)
You can request that we authorize your employer or a payer to reduce the amount of income tax deducted from your remuneration. To make such a request, you can duly complete and file an Application for a Reduction in Source Deductions of Income Tax (form TP-1016-V) or, if you made or plan to make a contribution of at least $2,000 to a registered retirement savings plan (RRSP), you can use our Reduction in Source Deductions of Income Tax online service.
As a rule, you can make such a request if you are entitled to deductions or tax credits that are not included in the Source Deductions Return (form TP-1015.3-V).
If you are not a resident of Canada and you are not subject to the Taxation Act, you can make your request by filing form TP-1016-V, or by sending us a request in writing. In either case, you must send with your request a copy of the service contract that you entered into in Québec, which must contain the following:
- complete information about all the parties involved;
- the dates and duration of the contract; and
- the type of service to be performed and the anticipated payment amounts.
In most cases, you should file your request 30 days before the services begin or before the date of the first payment.